Transcript Control System for the Credit Accounts and

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Control System for the
Credit Accounts and
Guarantees (SCCCyG)
regarding VAT Certification
Conference given by the Tax Authority
(SAT) on October 6th, 2014
Conference Main Topics – General Background
 913 Companies certified for VAT purposes.
 Executive (from SAT) will be assigned to each certified Company as
main contact for queries.
 “Semaphore” to monitor the positive opinions of fiscal obligations
compliance of national suppliers (inside SAT website – “Mi portal”)
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Conference Main Topics – SCCCyG
 3rd modification of 2014 GFTR will be published in the next days
and it will include the Annex 31 with the details of the SCCCyG.
 The open balances report and the back flush reports will be
presented through the SAT website (“Mi portal”), not through the
VUCEM.
 The Authority is working on a prototype of the SCCCyG, the official
formats and manuals will be published later.
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Conference Main Topics – SCCCyG
Ammendments to the open balances presented within the first
15 days of January 2015 could be performed through
communication with the executive assigned – deadline January
30, 2015.
 Open balances report may include raw materials and fixed
assets pending to be returned.
 Layout of the open balances report:
Customs
Broker code
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Pedimento
number
Custom code
Date
HTS code
Historical
Commecial
Value
Fixed Asset
(Yes / No)
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Conference Main Topics – SCCCyG
 The monthly/bimonthly back flush reports will have to be
presented no later than the last day of the following month.
 They could be ammended as many times as needed.
 One back flush report per each “type of discharging document”
or customs destination (pedimento RT, F4, V1, CTM,
destruction letter, etc.).
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Conference Main Topics – SCCCyG
 Layouts of the tables of the back flush reports:
• Pedimento or document to be discharged
Pedimento or document number (CTM,
destruction letter, etc.)
Pedimento or document number replacing
the original
• Detail of the HTS codes associated to the pedimento code to
be discharged
Import HTS code to be
discharged
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Historical Commercial
Value to be discharged
Fixed Asset (Yes /
No)
Type of movement
(delete, modify, no
changes)
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Conference Main Topics – SCCCyG
 The SCCCyG will work in a debit and credit mechanism
regarding “HTS code – Commercial Value” under a FIFO basis.
 The SCCCyG will consider all the applicable timeframes
established in the legal provisions.
 The open balances report and the back flush reports will be
filled directly in the SAT website “Mi Portal” or uploaded
through an specific layout in Excel files.
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Conference Main Topics – SCCCyG
Type of information
Information
Font
Open balances
Taxpayer report
Temporary imports subject to credit
Back flush reports
SAAI
Taxpayer report
Account per month and HTS code
Credit
Debit
+ Open balance
+ IN + V1 + …
- RT – V1 – F4 - …
= Balance
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Conference Main Topics – SCCCyG
 The SCCCyG will allow the consultation of several information
such as:
• Credits with a 3 month timeframe or less.
• Global summary of credits.
• Status by HTS code.
• Among others.
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Thanks…
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